The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of … receiver, and the creditors – was built up through accounting valuation practices. The outcome of this analysis provides an … insight into accounting valuation practices in nineteenth-century France and a better understanding of the self-interest of …

) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims … had failed at explaining the determinants of accounting situations and practices. These two critiques called for … alternative cultural/diversity studies in accounting research, promoting new settings, theoretical frameworks, and methods. In …

structure of the accounting research. …

This article analyses the emergence of a new area of interest in the French accounting literature of the nineteenth … century: the definition and redefinition of the division of accounting labour. This approach to organizational issues is … examined through accounting works listed in the Union Catalogue of France whose titles contain the terms ‘accounting’ or …